In this paper we have applied the Membrane Paradigm to neutral rotating black holes. Following the Parikh-Wilczek approach, well-developed for non-rotating black holes [1]}, [2]}, we have constructed the stress-tensor of a stretched membrane located near the black hole horizon and to compare it to the stress-tensor of a relativistic viscous fluid. In the nomenclature of the Gauge/Gravity Duality this effective fluid is dual to the stretched membrane, so Physics on (or in the vicinity of) the black hole horizon is equivalently determined by the corresponding hydrodynamic transport coefficients and susceptibilities of the dual fluid.
